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- Step_transaction_doctrine abstract "The step transaction doctrine is a judicial doctrine in the United States that combines a series of formally separate steps, resulting in tax treatment as a single integrated event. The doctrine is often used in combination with other doctrines, such as substance over form. The doctrine is applied to prevent tax abuse, such as tax shelters or bailing assets out of a corporation. The step transaction doctrine originated from a common law principle in Gregory v. Helvering, 293 U.S. 465 (1935) that allowed the court to recharacterize a tax-motivated transaction.".
- Step_transaction_doctrine wikiPageID "30508864".
- Step_transaction_doctrine wikiPageLength "4194".
- Step_transaction_doctrine wikiPageOutDegree "12".
- Step_transaction_doctrine wikiPageRevisionID "605291333".
- Step_transaction_doctrine wikiPageWikiLink Category:Legal_doctrines_and_principles.
- Step_transaction_doctrine wikiPageWikiLink Category:Taxation_in_the_United_States.
- Step_transaction_doctrine wikiPageWikiLink Common_law.
- Step_transaction_doctrine wikiPageWikiLink Corporation.
- Step_transaction_doctrine wikiPageWikiLink Economic_substance.
- Step_transaction_doctrine wikiPageWikiLink Judicial_doctrine.
- Step_transaction_doctrine wikiPageWikiLink Legal_doctrine.
- Step_transaction_doctrine wikiPageWikiLink Liquidating_distribution.
- Step_transaction_doctrine wikiPageWikiLink Liquidating_dividend.
- Step_transaction_doctrine wikiPageWikiLink Substance_over_form.
- Step_transaction_doctrine wikiPageWikiLink Supreme_Court_of_the_United_States.
- Step_transaction_doctrine wikiPageWikiLink Tax_shelter.
- Step_transaction_doctrine wikiPageWikiLink Tax_shelters.
- Step_transaction_doctrine wikiPageWikiLink United_States.
- Step_transaction_doctrine wikiPageWikiLinkText "Step transaction doctrine".
- Step_transaction_doctrine wikiPageWikiLinkText "step transaction doctrine".
- Step_transaction_doctrine hasPhotoCollection Step_transaction_doctrine.
- Step_transaction_doctrine subject Category:Legal_doctrines_and_principles.
- Step_transaction_doctrine subject Category:Taxation_in_the_United_States.
- Step_transaction_doctrine hypernym Doctrine.
- Step_transaction_doctrine type Article.
- Step_transaction_doctrine type MilitaryUnit.
- Step_transaction_doctrine type Article.
- Step_transaction_doctrine type Concept.
- Step_transaction_doctrine type Theory.
- Step_transaction_doctrine comment "The step transaction doctrine is a judicial doctrine in the United States that combines a series of formally separate steps, resulting in tax treatment as a single integrated event. The doctrine is often used in combination with other doctrines, such as substance over form. The doctrine is applied to prevent tax abuse, such as tax shelters or bailing assets out of a corporation. The step transaction doctrine originated from a common law principle in Gregory v. Helvering, 293 U.S.".
- Step_transaction_doctrine label "Step transaction doctrine".
- Step_transaction_doctrine sameAs m.0g9z5zz.
- Step_transaction_doctrine sameAs Q7608040.
- Step_transaction_doctrine sameAs Q7608040.
- Step_transaction_doctrine wasDerivedFrom Step_transaction_doctrine?oldid=605291333.
- Step_transaction_doctrine isPrimaryTopicOf Step_transaction_doctrine.